000			02089nab a2200253 c 4500
999			_c143487 _d143487
003			ES-MaIEF
005			20210202121045.0
007			ta
008			210202t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968699 _aTosun, Ayse Nil
245		0	_aInheritance tax and foreign spouses in Turkey _ba comparative study _c Ayse Nil Tosun
260			_c2020
500			_aResumen.
520			_aIn recent years, many countries have either abolished inheritance and estate taxes or exempted spouses from these taxes. However, Turkey still levies inheritance tax on foreign spouses and heirs despite an increase in marriages with foreigners. This study examines thirty-two cases of inheritance in Turkey and compares Turkish inheritance tax policy with eleven European countries, using data from OECD statistics and the 2018 Worldwide Estate and Inheritance Tax Guide. It also examines Turkish laws and court cases and identifies several legal issues that foreign widows encounter when inheriting assets from Turkish spouses. Finally, it discusses the potential implications for Turkey's current tax policies. The results demonstrate that Turkish inheritance tax law is problematic for foreign spouses. Turkey's lack of tax agreements with other countries increases the problems associated with double taxation. The results also identified the lack of provisions for same-sex spouses and couples as well as couples who live together but are not married, and Turkey trails behind many other European countries in this regard. The author concludes that Turkey should abolish the spousal inheritance tax, or should conclude agreements with other countries to avoid double taxation of foreign widows and heirs living in Turkey.
650		4	_aSUCESION _948504
650		4	_aHERENCIA _950219
650		4	_aEXTRANJEROS _944107
650		4	_aIMPUESTOS _97307
650		4	_aTURQUIA _948637
650		4	_aDERECHO COMPARADO _941877
773	0		_9164078 _oOP 2141/2020/11 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, issue 11, November 2020, p. 1020-1029
942			_cART